Skip to content
ChatProjectCodes

Abbreviations›Rev. Rul. 2004-97, 2004-39 I.R.B. 516

GIFT TAX

Internal Revenue Bulletin 2004-39 · 2026-10-03 edition · updated 2026-10-04 · United States

Determination of qualified interests (REG–163679–02) 35, 390 Generation-skipping transfer (GST) tax:

Deemed allocations, election out (REG–153841–02) 31, 145 Exemption, automatic extension of time (RP 46) 31, 142 Obsolete rulings (RR 90) 34, 317 Proposed Regulations:

26 CFR 25.2702–0, –2, –3, –7, amended; qualified interests (REG–163679–02) 35, 390 26 CFR 26.2600–1, amended; 26.2632–1, amended; election out of GST deemed allocations (REG–153841–02) 31, 145 Tax reimbursement clause, gift and estate tax consequences (RR

  1. 27, 7

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2004-39
Internal Revenue Bulletin 2004-39

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.